Features of the study of electronic documents during forensic economic expertise

Abstract

Considering the need to apply economic special knowledge, experts faced a significant number of examinations and expert studies, which involve studies of a large volume of documents. Therefore, the methods of optimization of expert work, thanks to appropriate methods, and the provision of electronic documents to the expert are of great importance, especially if the research involves the study of a significant amount of data. Since the availability of an already electronic document, which, for example, can contain data on numerous operations, will allow the expert to conduct a much more effective search, selection and systematization of data (operations) that relate to the issues raised by the forensic expertise. In order to recognize electronic documents as full-fledged reliable evidence, it is necessary to strictly follow the rules of procedural legislation, as well as standard methods and techniques for evaluating, researching and using electronic evidence. Only in this case the interested person will be able to count on the expert-economist’s acceptance of such documents and, in turn, the court’s acceptance of the expert’s conclusion based on these documents.